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TMI Blog2010 (2) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... s referred the following questions of law for adjudication by this court: Question No. 1 Whether, on true and correct interpretation of clause (i) of proviso to clause (a) of sub-rule (3) of rule 28B of the Haryana General Sales Tax Rules, 1975, the land purchased in 1996, where unit 3 was set up, could legally be held to fulfil the condition contained under the said clause i.e., that the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons and constructed unit II and thereafter units III and IV. The respondent claimed the incentive of exemption on payment of sales tax which were available to eligible industrial units under the provisions of rule 28B of the Haryana General Sales Tax Rules, 1975 (for short, the Rules ). It was submitted by the entrepreneur that as it has carried out only expansion plans by constructing units I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x exemption by taking only that portion of land which was utilized for setting up first unit. Subsequently, on the same piece of land, second unit as well as third and fourth unit have also been set up by the manufacturer. The appellant claims exemption from payment of sales tax as it has satisfied all the three conditions laid down in proviso to sub-rule (3)(a) of rule 28B of the Rules. It has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) of rule 28B, hence it is entitled to claim exemption from payment of sales tax. Question No. 1 posed by the Tribunal is accordingly answered in favour of the entrepreneur and against the Revenue. In view of the findings returned on question No. 1, it is held that the order of the Tribunal is not contrary to the provisions of sub-clause (3)(a) of rule 28B of the Rules. Accordingly, the refere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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